2026 薪資所得扣繳稅額表看這裡！4 個代扣所得稅注意事項大整理

相信身為雇主、人資的你一定都有被員工問薪資所得預扣、扣繳憑單相關問題的經驗，這次就讓 Swingvy 幫你把這些問題一次整理，也附上「薪資所得扣繳稅表」，讓大家今年在可以更輕鬆解決員工問題～馬上來看看吧！

為什麼需要幫員工代扣所得稅？

根據所得稅法，只要所得類別在法定的課稅範圍之內，而且也法律有有規定應辦理扣繳事宜的話，只要「扣繳義務人」在給付所得時，就需要依照各類所得的扣繳率，向所得人扣取稅款。也需要在規定時間之內繳納該筆稅款，並且向國稅局申報哦！

其中雇主就屬於剛剛提到的「扣繳義務人」，所以當員工薪資達一定標準或符合法令規範，你就需要在發薪水的時候先從員工的工資裡，依照相對應的扣繳率預先扣取稅款，並且在規定時間內繳納給國庫哦！

薪資所得扣繳稅額程序是什麼？薪資扣繳辦法這邊！

依照薪資所得扣繳辦法，除了依所得稅法准予免徵所得稅者之外，所有薪資的受領人，都應該要向公司、服務機關的扣繳義務人填報免稅額申報表，列出可以減除免稅額之配偶及受扶養親屬之姓名、出生年月日及身分證字號...等（參考所得稅法第 17 條）。

另外，如果員工（aka 薪資受領人）有發生下面這兩種情形的話，就應該要在事實發生當天日開始 10 天以內將異動後的狀況通知資方（aka 扣繳義務人）：

結婚、離婚或配偶死亡。
受扶養親屬人數增加或減少。

而雇主在給付薪資時，就要依財政部於每年年底公告的「薪資所得扣繳稅額表」辦理薪資所得稅扣繳哦！

2026 年薪資所得扣繳稅額表

2026 年（115 年度），月薪超過 90,501 元的員工要扣繳多少稅額呢？小編幫你整理好啦，馬上來看看吧！

薪資所得 90,501 元 - 150,000 元需扣繳稅額

每月薪資所得	配偶及受扶養親屬人數
每月薪資所得	0	1	2	3	4	5	6	7	8	9	10	11
90,501 ~ 91,000	2,020	0	0	0	0	0	0	0	0	0	0	0
91,001 ~ 91,500	2,050	0	0	0	0	0	0	0	0	0	0	0
91,501 ~ 92,000	2,070	0	0	0	0	0	0	0	0	0	0	0
92,001 ~ 92,500	2,100	0	0	0	0	0	0	0	0	0	0	0
92,501 ~ 93,000	2,120	0	0	0	0	0	0	0	0	0	0	0
93,001 ~ 93,500	2,150	0	0	0	0	0	0	0	0	0	0	0
93,501 ~ 94,000	2,170	0	0	0	0	0	0	0	0	0	0	0
94,001 ~ 94,500	2,200	0	0	0	0	0	0	0	0	0	0	0
94,501 ~ 95,000	2,220	0	0	0	0	0	0	0	0	0	0	0
95,001 ~ 95,500	2,250	0	0	0	0	0	0	0	0	0	0	0
95,501 ~ 96,000	2,270	0	0	0	0	0	0	0	0	0	0	0
96,001 ~ 96,500	2,300	0	0	0	0	0	0	0	0	0	0	0
96,501 ~ 97,000	2,320	0	0	0	0	0	0	0	0	0	0	0
97,001 ~ 97,500	2,350	0	0	0	0	0	0	0	0	0	0	0
97,501 ~ 98,000	2,370	0	0	0	0	0	0	0	0	0	0	0
98,001 ~ 98,500	2,400	0	0	0	0	0	0	0	0	0	0	0
98,501 ~ 99,000	2,420	0	0	0	0	0	0	0	0	0	0	0
99,001 ~ 99,500	2,450	2,020	0	0	0	0	0	0	0	0	0	0
99,501 ~ 100,000	2,470	2,050	0	0	0	0	0	0	0	0	0	0
100,001 ~ 100,500	2,500	2,070	0	0	0	0	0	0	0	0	0	0
100,501 ~ 101,000	2,520	2,100	0	0	0	0	0	0	0	0	0	0
101,001 ~ 101,500	2,560	2,120	0	0	0	0	0	0	0	0	0	0
101,501 ~ 102,000	2,620	2,150	0	0	0	0	0	0	0	0	0	0
102,001 ~ 102,500	2,680	2,170	0	0	0	0	0	0	0	0	0	0
102,501 ~ 103,000	2,740	2,200	0	0	0	0	0	0	0	0	0	0
103,001 ~ 103,500	2,800	2,220	0	0	0	0	0	0	0	0	0	0
103,501 ~ 104,000	2,860	2,250	0	0	0	0	0	0	0	0	0	0
104,001 ~ 104,500	2,920	2,270	0	0	0	0	0	0	0	0	0	0
104,501 ~ 105,000	2,980	2,300	0	0	0	0	0	0	0	0	0	0
105,001 ~ 105,500	3,040	2,320	0	0	0	0	0	0	0	0	0	0
105,501 ~ 106,000	3,100	2,350	0	0	0	0	0	0	0	0	0	0
106,001 ~ 106,500	3,160	2,370	0	0	0	0	0	0	0	0	0	0
106,501 ~ 107,000	3,220	2,400	0	0	0	0	0	0	0	0	0	0
107,001 ~ 107,500	3,280	2,420	0	0	0	0	0	0	0	0	0	0
107,501 ~ 108,000	3,340	2,450	2,030	0	0	0	0	0	0	0	0	0
108,001 ~ 108,500	3,400	2,470	2,050	0	0	0	0	0	0	0	0	0
108,501 ~ 109,000	3,460	2,500	2,080	0	0	0	0	0	0	0	0	0
109,001 ~ 109,500	3,520	2,520	2,100	0	0	0	0	0	0	0	0	0
109,501 ~ 110,000	3,580	2,570	2,130	0	0	0	0	0	0	0	0	0
110,001 ~ 110,500	3,640	2,630	2,150	0	0	0	0	0	0	0	0	0
110,501 ~ 111,000	3,700	2,690	2,180	0	0	0	0	0	0	0	0	0
111,001 ~ 111,500	3,760	2,750	2,200	0	0	0	0	0	0	0	0	0
111,501 ~ 112,000	3,820	2,810	2,230	0	0	0	0	0	0	0	0	0
112,001 ~ 112,500	3,880	2,870	2,250	0	0	0	0	0	0	0	0	0
112,501 ~ 113,000	3,940	2,930	2,280	0	0	0	0	0	0	0	0	0
113,001 ~ 113,500	4,000	2,990	2,300	0	0	0	0	0	0	0	0	0
113,501 ~ 114,000	4,060	3,050	2,330	0	0	0	0	0	0	0	0	0
114,001 ~ 114,500	4,120	3,110	2,350	0	0	0	0	0	0	0	0	0
114,501 ~ 115,000	4,180	3,170	2,380	0	0	0	0	0	0	0	0	0
115,001 ~ 115,500	4,240	3,230	2,400	0	0	0	0	0	0	0	0	0
115,501 ~ 116,000	4,300	3,290	2,430	2,010	0	0	0	0	0	0	0	0
116,001 ~ 116,500	4,360	3,350	2,450	2,030	0	0	0	0	0	0	0	0
116,501 ~ 117,000	4,420	3,410	2,480	2,060	0	0	0	0	0	0	0	0
117,001 ~ 117,500	4,480	3,470	2,500	2,080	0	0	0	0	0	0	0	0
117,501 ~ 118,000	4,540	3,530	2,530	2,110	0	0	0	0	0	0	0	0
118,001 ~ 118,500	4,600	3,590	2,580	2,130	0	0	0	0	0	0	0	0
118,501 ~ 119,000	4,660	3,650	2,640	2,160	0	0	0	0	0	0	0	0
119,001 ~ 119,500	4,720	3,710	2,700	2,180	0	0	0	0	0	0	0	0
119,501 ~ 120,000	4,780	3,770	2,760	2,210	0	0	0	0	0	0	0	0
120,001 ~ 120,500	4,840	3,830	2,820	2,230	0	0	0	0	0	0	0	0
120,501 ~ 121,000	4,900	3,890	2,880	2,260	0	0	0	0	0	0	0	0
121,001 ~ 121,500	4,960	3,950	2,940	2,280	0	0	0	0	0	0	0	0
121,501 ~ 122,000	5,020	4,010	3,000	2,310	0	0	0	0	0	0	0	0
122,001 ~ 122,500	5,080	4,070	3,060	2,330	0	0	0	0	0	0	0	0
122,501 ~ 123,000	5,140	4,130	3,120	2,360	0	0	0	0	0	0	0	0
123,001 ~ 123,500	5,200	4,190	3,180	2,380	0	0	0	0	0	0	0	0
123,501 ~ 124,000	5,260	4,250	3,240	2,410	0	0	0	0	0	0	0	0
124,001 ~ 124,500	5,320	4,310	3,300	2,430	2,010	0	0	0	0	0	0	0
124,501 ~ 125,000	5,380	4,370	3,360	2,460	2,040	0	0	0	0	0	0	0
125,001 ~ 125,500	5,440	4,430	3,420	2,480	2,060	0	0	0	0	0	0	0
125,501 ~ 126,000	5,500	4,490	3,480	2,510	2,090	0	0	0	0	0	0	0
126,001 ~ 126,500	5,560	4,550	3,540	2,530	2,110	0	0	0	0	0	0	0
126,501 ~ 127,000	5,620	4,610	3,600	2,590	2,140	0	0	0	0	0	0	0
127,001 ~ 127,500	5,680	4,670	3,660	2,650	2,160	0	0	0	0	0	0	0
127,501 ~ 128,000	5,740	4,730	3,720	2,710	2,190	0	0	0	0	0	0	0
128,001 ~ 128,500	5,800	4,790	3,780	2,770	2,210	0	0	0	0	0	0	0
128,501 ~ 129,000	5,860	4,850	3,840	2,830	2,240	0	0	0	0	0	0	0
129,001 ~ 129,500	5,920	4,910	3,900	2,890	2,260	0	0	0	0	0	0	0
129,501 ~ 130,000	5,980	4,970	3,960	2,950	2,290	0	0	0	0	0	0	0
130,001 ~ 130,500	6,040	5,030	4,020	3,010	2,310	0	0	0	0	0	0	0
130,501 ~ 131,000	6,100	5,090	4,080	3,070	2,340	0	0	0	0	0	0	0
131,001 ~ 131,500	6,160	5,150	4,140	3,130	2,360	0	0	0	0	0	0	0
131,501 ~ 132,000	6,220	5,210	4,200	3,190	2,390	0	0	0	0	0	0	0
132,001 ~ 132,500	6,280	5,270	4,260	3,250	2,410	0	0	0	0	0	0	0
132,501 ~ 133,000	6,340	5,330	4,320	3,310	2,440	2,020	0	0	0	0	0	0
133,001 ~ 133,500	6,400	5,390	4,380	3,370	2,460	2,040	0	0	0	0	0	0
133,501 ~ 134,000	6,460	5,450	4,440	3,430	2,490	2,070	0	0	0	0	0	0
134,001 ~ 134,500	6,520	5,510	4,500	3,490	2,510	2,090	0	0	0	0	0	0
134,501 ~ 135,000	6,580	5,570	4,560	3,550	2,540	2,120	0	0	0	0	0	0
135,001 ~ 135,500	6,640	5,630	4,620	3,610	2,600	2,140	0	0	0	0	0	0
135,501 ~ 136,000	6,700	5,690	4,680	3,670	2,660	2,170	0	0	0	0	0	0
136,001 ~ 136,500	6,760	5,750	4,740	3,730	2,720	2,190	0	0	0	0	0	0
136,501 ~ 137,000	6,820	5,810	4,800	3,790	2,780	2,220	0	0	0	0	0	0
137,001 ~ 137,500	6,880	5,870	4,860	3,850	2,840	2,240	0	0	0	0	0	0
137,501 ~ 138,000	6,940	5,930	4,920	3,910	2,900	2,270	0	0	0	0	0	0
138,001 ~ 138,500	7,000	5,990	4,980	3,970	2,960	2,290	0	0	0	0	0	0
138,501 ~ 139,000	7,060	6,050	5,040	4,030	3,020	2,320	0	0	0	0	0	0
139,001 ~ 139,500	7,120	6,110	5,100	4,090	3,080	2,340	0	0	0	0	0	0
139,501 ~ 140,000	7,180	6,170	5,160	4,150	3,140	2,370	0	0	0	0	0	0
140,001 ~ 140,500	7,240	6,230	5,220	4,210	3,200	2,390	0	0	0	0	0	0
140,501 ~ 141,000	7,300	6,290	5,280	4,270	3,260	2,420	0	0	0	0	0	0
141,001 ~ 141,500	7,360	6,350	5,340	4,330	3,320	2,440	2,020	0	0	0	0	0
141,501 ~ 142,000	7,420	6,410	5,400	4,390	3,380	2,470	2,050	0	0	0	0	0
142,001 ~ 142,500	7,480	6,470	5,460	4,450	3,440	2,490	2,070	0	0	0	0	0
142,501 ~ 143,000	7,540	6,530	5,520	4,510	3,500	2,520	2,100	0	0	0	0	0
143,001 ~ 143,500	7,600	6,590	5,580	4,570	3,560	2,550	2,120	0	0	0	0	0
143,501 ~ 144,000	7,660	6,650	5,640	4,630	3,620	2,610	2,150	0	0	0	0	0
144,001 ~ 144,500	7,720	6,710	5,700	4,690	3,680	2,670	2,170	0	0	0	0	0
144,501 ~ 145,000	7,780	6,770	5,760	4,750	3,740	2,730	2,200	0	0	0	0	0
145,001 ~ 145,500	7,840	6,830	5,820	4,810	3,800	2,790	2,220	0	0	0	0	0
145,501 ~ 146,000	7,900	6,890	5,880	4,870	3,860	2,850	2,250	0	0	0	0	0
146,001 ~ 146,500	7,960	6,950	5,940	4,930	3,920	2,910	2,270	0	0	0	0	0
146,501 ~ 147,000	8,020	7,010	6,000	4,990	3,980	2,970	2,300	0	0	0	0	0
147,001 ~ 147,500	8,080	7,070	6,060	5,050	4,040	3,030	2,320	0	0	0	0	0
147,501 ~ 148,000	8,140	7,130	6,120	5,110	4,100	3,090	2,350	0	0	0	0	0
148,001 ~ 148,500	8,200	7,190	6,180	5,170	4,160	3,150	2,370	0	0	0	0	0
148,501 ~ 149,000	8,260	7,250	6,240	5,230	4,220	3,210	2,400	0	0	0	0	0
149,001 ~ 149,500	8,320	7,310	6,300	5,290	4,280	3,270	2,420	0	0	0	0	0
149,501 ~ 150,000	8,380	7,370	6,360	5,350	4,340	3,330	2,450	2,020	0	0	0	0

‍

薪資所得 150,001 元 - 200,000 元需扣繳稅額

每月薪資所得	配偶及受扶養親屬人數
每月薪資所得	0	1	2	3	4	5	6	7	8	9	10	11
150,001 ~ 150,500	8,440	7,430	6,420	5,410	4,400	3,390	2,470	2,050	0	0	0	0
150,501 ~ 151,000	8,500	7,490	6,480	5,470	4,460	3,450	2,500	2,070	0	0	0	0
151,001 ~ 151,500	8,560	7,550	6,540	5,530	4,520	3,510	2,520	2,100	0	0	0	0
151,501 ~ 152,000	8,620	7,610	6,600	5,590	4,580	3,570	2,560	2,120	0	0	0	0
152,001 ~ 152,500	8,680	7,670	6,660	5,650	4,640	3,630	2,620	2,150	0	0	0	0
152,501 ~ 153,000	8,740	7,730	6,720	5,710	4,700	3,690	2,680	2,170	0	0	0	0
153,001 ~ 153,500	8,800	7,790	6,780	5,770	4,760	3,750	2,740	2,200	0	0	0	0
153,501 ~ 154,000	8,860	7,850	6,840	5,830	4,820	3,810	2,800	2,220	0	0	0	0
154,001 ~ 154,500	8,920	7,910	6,900	5,890	4,880	3,870	2,860	2,250	0	0	0	0
154,501 ~ 155,000	8,980	7,970	6,960	5,950	4,940	3,930	2,920	2,270	0	0	0	0
155,001 ~ 155,500	9,040	8,030	7,020	6,010	5,000	3,990	2,980	2,300	0	0	0	0
155,501 ~ 156,000	9,100	8,090	7,080	6,070	5,060	4,050	3,040	2,320	0	0	0	0
156,001 ~ 156,500	9,160	8,150	7,140	6,130	5,120	4,110	3,100	2,350	0	0	0	0
156,501 ~ 157,000	9,220	8,210	7,200	6,190	5,180	4,170	3,160	2,370	0	0	0	0
157,001 ~ 157,500	9,280	8,270	7,260	6,250	5,240	4,230	3,220	2,400	0	0	0	0
157,501 ~ 158,000	9,340	8,330	7,320	6,310	5,300	4,290	3,280	2,420	0	0	0	0
158,001 ~ 158,500	9,400	8,390	7,380	6,370	5,360	4,350	3,340	2,450	2,030	0	0	0
158,501 ~ 159,000	9,460	8,450	7,440	6,430	5,420	4,410	3,400	2,470	2,050	0	0	0
159,001 ~ 159,500	9,520	8,510	7,500	6,490	5,480	4,470	3,460	2,500	2,080	0	0	0
159,501 ~ 160,000	9,580	8,570	7,560	6,550	5,540	4,530	3,520	2,520	2,100	0	0	0
160,001 ~ 160,500	9,640	8,630	7,620	6,610	5,600	4,590	3,580	2,570	2,130	0	0	0
160,501 ~ 161,000	9,700	8,690	7,680	6,670	5,660	4,650	3,640	2,630	2,150	0	0	0
161,001 ~ 161,500	9,760	8,750	7,740	6,730	5,720	4,710	3,700	2,690	2,180	0	0	0
161,501 ~ 162,000	9,820	8,810	7,800	6,790	5,780	4,770	3,760	2,750	2,200	0	0	0
162,001 ~ 162,500	9,880	8,870	7,860	6,850	5,840	4,830	3,820	2,810	2,230	0	0	0
162,501 ~ 163,000	9,940	8,930	7,920	6,910	5,900	4,890	3,880	2,870	2,250	0	0	0
163,001 ~ 163,500	10,000	8,990	7,980	6,970	5,960	4,950	3,940	2,930	2,280	0	0	0
163,501 ~ 164,000	10,060	9,050	8,040	7,030	6,020	5,010	4,000	2,990	2,300	0	0	0
164,001 ~ 164,500	10,120	9,110	8,100	7,090	6,080	5,070	4,060	3,050	2,330	0	0	0
164,501 ~ 165,000	10,180	9,170	8,160	7,150	6,140	5,130	4,120	3,110	2,350	0	0	0
165,001 ~ 165,500	10,240	9,230	8,220	7,210	6,200	5,190	4,180	3,170	2,380	0	0	0
165,501 ~ 166,000	10,340	9,290	8,280	7,270	6,260	5,250	4,240	3,230	2,400	0	0	0
166,001 ~ 166,500	10,440	9,350	8,340	7,330	6,320	5,310	4,300	3,290	2,430	2,010	0	0
166,501 ~ 167,000	10,540	9,410	8,400	7,390	6,380	5,370	4,360	3,350	2,450	2,030	0	0
167,001 ~ 167,500	10,640	9,470	8,460	7,450	6,440	5,430	4,420	3,410	2,480	2,060	0	0
167,501 ~ 168,000	10,740	9,530	8,520	7,510	6,500	5,490	4,480	3,470	2,500	2,080	0	0
168,001 ~ 168,500	10,840	9,590	8,580	7,570	6,560	5,550	4,540	3,530	2,530	2,110	0	0
168,501 ~ 169,000	10,940	9,650	8,640	7,630	6,620	5,610	4,600	3,590	2,580	2,130	0	0
169,001 ~ 169,500	11,040	9,710	8,700	7,690	6,680	5,670	4,660	3,650	2,640	2,160	0	0
169,501 ~ 170,000	11,140	9,770	8,760	7,750	6,740	5,730	4,720	3,710	2,700	2,180	0	0
170,001 ~ 170,500	11,240	9,830	8,820	7,810	6,800	5,790	4,780	3,770	2,760	2,210	0	0
170,501 ~ 171,000	11,340	9,890	8,880	7,870	6,860	5,850	4,840	3,830	2,820	2,230	0	0
171,001 ~ 171,500	11,440	9,950	8,940	7,930	6,920	5,910	4,900	3,890	2,880	2,260	0	0
171,501 ~ 172,000	11,540	10,010	9,000	7,990	6,980	5,970	4,960	3,950	2,940	2,280	0	0
172,001 ~ 172,500	11,640	10,070	9,060	8,050	7,040	6,030	5,020	4,010	3,000	2,310	0	0
172,501 ~ 173,000	11,740	10,130	9,120	8,110	7,100	6,090	5,080	4,070	3,060	2,330	0	0
173,001 ~ 173,500	11,840	10,190	9,180	8,170	7,160	6,150	5,140	4,130	3,120	2,360	0	0
173,501 ~ 174,000	11,940	10,250	9,240	8,230	7,220	6,210	5,200	4,190	3,180	2,380	0	0
174,001 ~ 174,500	12,040	10,350	9,300	8,290	7,280	6,270	5,260	4,250	3,240	2,410	0	0
174,501 ~ 175,000	12,140	10,450	9,360	8,350	7,340	6,330	5,320	4,310	3,300	2,430	2,010	0
175,001 ~ 175,500	12,240	10,550	9,420	8,410	7,400	6,390	5,380	4,370	3,360	2,460	2,040	0
175,501 ~ 176,000	12,340	10,650	9,480	8,470	7,460	6,450	5,440	4,430	3,420	2,480	2,060	0
176,001 ~ 176,500	12,440	10,750	9,540	8,530	7,520	6,510	5,500	4,490	3,480	2,510	2,090	0
176,501 ~ 177,000	12,540	10,850	9,600	8,590	7,580	6,570	5,560	4,550	3,540	2,530	2,110	0
177,001 ~ 177,500	12,640	10,950	9,660	8,650	7,640	6,630	5,620	4,610	3,600	2,590	2,140	0
177,501 ~ 178,000	12,740	11,050	9,720	8,710	7,700	6,690	5,680	4,670	3,660	2,650	2,160	0
178,001 ~ 178,500	12,840	11,150	9,780	8,770	7,760	6,750	5,740	4,730	3,720	2,710	2,190	0
178,501 ~ 179,000	12,940	11,250	9,840	8,830	7,820	6,810	5,800	4,790	3,780	2,770	2,210	0
179,001 ~ 179,500	13,040	11,350	9,900	8,890	7,880	6,870	5,860	4,850	3,840	2,830	2,240	0
179,501 ~ 180,000	13,140	11,450	9,960	8,950	7,940	6,930	5,920	4,910	3,900	2,890	2,260	0
180,001 ~ 180,500	13,240	11,550	10,020	9,010	8,000	6,990	5,980	4,970	3,960	2,950	2,290	0
180,501 ~ 181,000	13,340	11,650	10,080	9,070	8,060	7,050	6,040	5,030	4,020	3,010	2,310	0
181,001 ~ 181,500	13,440	11,750	10,140	9,130	8,120	7,110	6,100	5,090	4,080	3,070	2,340	0
181,501 ~ 182,000	13,540	11,850	10,200	9,190	8,180	7,170	6,160	5,150	4,140	3,130	2,360	0
182,001 ~ 182,500	13,640	11,950	10,270	9,250	8,240	7,230	6,220	5,210	4,200	3,190	2,390	0
182,501 ~ 183,000	13,740	12,050	10,370	9,310	8,300	7,290	6,280	5,270	4,260	3,250	2,410	0
183,001 ~ 183,500	13,840	12,150	10,470	9,370	8,360	7,350	6,340	5,330	4,320	3,310	2,440	2,020
183,501 ~ 184,000	13,940	12,250	10,570	9,430	8,420	7,410	6,400	5,390	4,380	3,370	2,460	2,040
184,001 ~ 184,500	14,040	12,350	10,670	9,490	8,480	7,470	6,460	5,450	4,440	3,430	2,490	2,070
184,501 ~ 185,000	14,140	12,450	10,770	9,550	8,540	7,530	6,520	5,510	4,500	3,490	2,510	2,090
185,001 ~ 185,500	14,240	12,550	10,870	9,610	8,600	7,590	6,580	5,570	4,560	3,550	2,540	2,120
185,501 ~ 186,000	14,340	12,650	10,970	9,670	8,660	7,650	6,640	5,630	4,620	3,610	2,600	2,140
186,001 ~ 186,500	14,440	12,750	11,070	9,730	8,720	7,710	6,700	5,690	4,680	3,670	2,660	2,170
186,501 ~ 187,000	14,540	12,850	11,170	9,790	8,780	7,770	6,760	5,750	4,740	3,730	2,720	2,190
187,001 ~ 187,500	14,640	12,950	11,270	9,850	8,840	7,830	6,820	5,810	4,800	3,790	2,780	2,220
187,501 ~ 188,000	14,740	13,050	11,370	9,910	8,900	7,890	6,880	5,870	4,860	3,850	2,840	2,240
188,001 ~ 188,500	14,840	13,150	11,470	9,970	8,960	7,950	6,940	5,930	4,920	3,910	2,900	2,270
188,501 ~ 189,000	14,940	13,250	11,570	10,030	9,020	8,010	7,000	5,990	4,980	3,970	2,960	2,290
189,001 ~ 189,500	15,040	13,350	11,670	10,090	9,080	8,070	7,060	6,050	5,040	4,030	3,020	2,320
189,501 ~ 190,000	15,140	13,450	11,770	10,150	9,140	8,130	7,120	6,110	5,100	4,090	3,080	2,340
190,001 ~ 190,500	15,240	13,550	11,870	10,210	9,200	8,190	7,180	6,170	5,160	4,150	3,140	2,370
190,501 ~ 191,000	15,340	13,650	11,970	10,290	9,260	8,250	7,240	6,230	5,220	4,210	3,200	2,390
191,001 ~ 191,500	15,440	13,750	12,070	10,390	9,320	8,310	7,300	6,290	5,280	4,270	3,260	2,420
191,501 ~ 192,000	15,540	13,850	12,170	10,490	9,380	8,370	7,360	6,350	5,340	4,330	3,320	2,440
192,001 ~ 192,500	15,640	13,950	12,270	10,590	9,440	8,430	7,420	6,410	5,400	4,390	3,380	2,470
192,501 ~ 193,000	15,740	14,050	12,370	10,690	9,500	8,490	7,480	6,470	5,460	4,450	3,440	2,490
193,001 ~ 193,500	15,840	14,150	12,470	10,790	9,560	8,550	7,540	6,530	5,520	4,510	3,500	2,520
193,501 ~ 194,000	15,940	14,250	12,570	10,890	9,620	8,610	7,600	6,590	5,580	4,570	3,560	2,550
194,001 ~ 194,500	16,040	14,350	12,670	10,990	9,680	8,670	7,660	6,650	5,640	4,630	3,620	2,610
194,501 ~ 195,000	16,140	14,450	12,770	11,090	9,740	8,730	7,720	6,710	5,700	4,690	3,680	2,670
195,001 ~ 195,500	16,240	14,550	12,870	11,190	9,800	8,790	7,780	6,770	5,760	4,750	3,740	2,730
195,501 ~ 196,000	16,340	14,650	12,970	11,290	9,860	8,850	7,840	6,830	5,820	4,810	3,800	2,790
196,001 ~ 196,500	16,440	14,750	13,070	11,390	9,920	8,910	7,900	6,890	5,880	4,870	3,860	2,850
196,501 ~ 197,000	16,540	14,850	13,170	11,490	9,980	8,970	7,960	6,950	5,940	4,930	3,920	2,910
197,001 ~ 197,500	16,640	14,950	13,270	11,590	10,040	9,030	8,020	7,010	6,000	4,990	3,980	2,970
197,501 ~ 198,000	16,740	15,050	13,370	11,690	10,100	9,090	8,080	7,070	6,060	5,050	4,040	3,030
198,001 ~ 198,500	16,840	15,150	13,470	11,790	10,160	9,150	8,140	7,130	6,120	5,110	4,100	3,090
198,501 ~ 199,000	16,940	15,250	13,570	11,890	10,220	9,210	8,200	7,190	6,180	5,170	4,160	3,150
199,001 ~ 199,500	17,040	15,350	13,670	11,990	10,300	9,270	8,260	7,250	6,240	5,230	4,220	3,210
199,501 ~ 200,000	17,140	15,450	13,770	12,090	10,400	9,330	8,320	7,310	6,300	5,290	4,280	3,270

‍

薪資所得 200,001 元 - 250,000 元需扣繳稅額

每月薪資所得	配偶及受扶養親屬人數
每月薪資所得	0	1	2	3	4	5	6	7	8	9	10	11
200,001 ~ 200,500	17,240	15,550	13,870	12,190	10,500	9,390	8,380	7,370	6,360	5,350	4,340	3,330
200,501 ~ 201,000	17,340	15,650	13,970	12,290	10,600	9,450	8,440	7,430	6,420	5,410	4,400	3,390
201,001 ~ 201,500	17,440	15,750	14,070	12,390	10,700	9,510	8,500	7,490	6,480	5,470	4,460	3,450
201,501 ~ 202,000	17,540	15,850	14,170	12,490	10,800	9,570	8,560	7,550	6,540	5,530	4,520	3,510
202,001 ~ 202,500	17,640	15,950	14,270	12,590	10,900	9,630	8,620	7,610	6,600	5,590	4,580	3,570
202,501 ~ 203,000	17,740	16,050	14,370	12,690	11,000	9,690	8,680	7,670	6,660	5,650	4,640	3,630
203,001 ~ 203,500	17,840	16,150	14,470	12,790	11,100	9,750	8,740	7,730	6,720	5,710	4,700	3,690
203,501 ~ 204,000	17,940	16,250	14,570	12,890	11,200	9,810	8,800	7,790	6,780	5,770	4,760	3,750
204,001 ~ 204,500	18,040	16,350	14,670	12,990	11,300	9,870	8,860	7,850	6,840	5,830	4,820	3,810
204,501 ~ 205,000	18,140	16,450	14,770	13,090	11,400	9,930	8,920	7,910	6,900	5,890	4,880	3,870
205,001 ~ 205,500	18,240	16,550	14,870	13,190	11,500	9,990	8,980	7,970	6,960	5,950	4,940	3,930
205,501 ~ 206,000	18,340	16,650	14,970	13,290	11,600	10,050	9,040	8,030	7,020	6,010	5,000	3,990
206,001 ~ 206,500	18,440	16,750	15,070	13,390	11,700	10,110	9,100	8,090	7,080	6,070	5,060	4,050
206,501 ~ 207,000	18,540	16,850	15,170	13,490	11,800	10,170	9,160	8,150	7,140	6,130	5,120	4,110
207,001 ~ 207,500	18,640	16,950	15,270	13,590	11,900	10,230	9,220	8,210	7,200	6,190	5,180	4,170
207,501 ~ 208,000	18,740	17,050	15,370	13,690	12,000	10,320	9,280	8,270	7,260	6,250	5,240	4,230
208,001 ~ 208,500	18,840	17,150	15,470	13,790	12,100	10,420	9,340	8,330	7,320	6,310	5,300	4,290
208,501 ~ 209,000	18,940	17,250	15,570	13,890	12,200	10,520	9,400	8,390	7,380	6,370	5,360	4,350
209,001 ~ 209,500	19,040	17,350	15,670	13,990	12,300	10,620	9,460	8,450	7,440	6,430	5,420	4,410
209,501 ~ 210,000	19,140	17,450	15,770	14,090	12,400	10,720	9,520	8,510	7,500	6,490	5,480	4,470
210,001 ~ 210,500	19,240	17,550	15,870	14,190	12,500	10,820	9,580	8,570	7,560	6,550	5,540	4,530
210,501 ~ 211,000	19,340	17,650	15,970	14,290	12,600	10,920	9,640	8,630	7,620	6,610	5,600	4,590
211,001 ~ 211,500	19,440	17,750	16,070	14,390	12,700	11,020	9,700	8,690	7,680	6,670	5,660	4,650
211,501 ~ 212,000	19,540	17,850	16,170	14,490	12,800	11,120	9,760	8,750	7,740	6,730	5,720	4,710
212,001 ~ 212,500	19,640	17,950	16,270	14,590	12,900	11,220	9,820	8,810	7,800	6,790	5,780	4,770
212,501 ~ 213,000	19,740	18,050	16,370	14,690	13,000	11,320	9,880	8,870	7,860	6,850	5,840	4,830
213,001 ~ 213,500	19,840	18,150	16,470	14,790	13,100	11,420	9,940	8,930	7,920	6,910	5,900	4,890
213,501 ~ 214,000	19,940	18,250	16,570	14,890	13,200	11,520	10,000	8,990	7,980	6,970	5,960	4,950
214,001 ~ 214,500	20,040	18,350	16,670	14,990	13,300	11,620	10,060	9,050	8,040	7,030	6,020	5,010
214,501 ~ 215,000	20,140	18,450	16,770	15,090	13,400	11,720	10,120	9,110	8,100	7,090	6,080	5,070
215,001 ~ 215,500	20,240	18,550	16,870	15,190	13,500	11,820	10,180	9,170	8,160	7,150	6,140	5,130
215,501 ~ 216,000	20,340	18,650	16,970	15,290	13,600	11,920	10,240	9,230	8,220	7,210	6,200	5,190
216,001 ~ 216,500	20,440	18,750	17,070	15,390	13,700	12,020	10,340	9,290	8,280	7,270	6,260	5,250
216,501 ~ 217,000	20,540	18,850	17,170	15,490	13,800	12,120	10,440	9,350	8,340	7,330	6,320	5,310
217,001 ~ 217,500	20,640	18,950	17,270	15,590	13,900	12,220	10,540	9,410	8,400	7,390	6,380	5,370
217,501 ~ 218,000	20,740	19,050	17,370	15,690	14,000	12,320	10,640	9,470	8,460	7,450	6,440	5,430
218,001 ~ 218,500	20,840	19,150	17,470	15,790	14,100	12,420	10,740	9,530	8,520	7,510	6,500	5,490
218,501 ~ 219,000	20,940	19,250	17,570	15,890	14,200	12,520	10,840	9,590	8,580	7,570	6,560	5,550
219,001 ~ 219,500	21,040	19,350	17,670	15,990	14,300	12,620	10,940	9,650	8,640	7,630	6,620	5,610
219,501 ~ 220,000	21,140	19,450	17,770	16,090	14,400	12,720	11,040	9,710	8,700	7,690	6,680	5,670
220,001 ~ 220,500	21,240	19,550	17,870	16,190	14,500	12,820	11,140	9,770	8,760	7,750	6,740	5,730
220,501 ~ 221,000	21,340	19,650	17,970	16,290	14,600	12,920	11,240	9,830	8,820	7,810	6,800	5,790
221,001 ~ 221,500	21,440	19,750	18,070	16,390	14,700	13,020	11,340	9,890	8,880	7,870	6,860	5,850
221,501 ~ 222,000	21,540	19,850	18,170	16,490	14,800	13,120	11,440	9,950	8,940	7,930	6,920	5,910
222,001 ~ 222,500	21,640	19,950	18,270	16,590	14,900	13,220	11,540	10,010	9,000	7,990	6,980	5,970
222,501 ~ 223,000	21,740	20,050	18,370	16,690	15,000	13,320	11,640	10,070	9,060	8,050	7,040	6,030
223,001 ~ 223,500	21,840	20,150	18,470	16,790	15,100	13,420	11,740	10,130	9,120	8,110	7,100	6,090
223,501 ~ 224,000	21,940	20,250	18,570	16,890	15,200	13,520	11,840	10,190	9,180	8,170	7,160	6,150
224,001 ~ 224,500	22,040	20,350	18,670	16,990	15,300	13,620	11,940	10,250	9,240	8,230	7,220	6,210
224,501 ~ 225,000	22,140	20,450	18,770	17,090	15,400	13,720	12,040	10,350	9,300	8,290	7,280	6,270
225,001 ~ 225,500	22,240	20,550	18,870	17,190	15,500	13,820	12,140	10,450	9,360	8,350	7,340	6,330
225,501 ~ 226,000	22,340	20,650	18,970	17,290	15,600	13,920	12,240	10,550	9,420	8,410	7,400	6,390
226,001 ~ 226,500	22,440	20,750	19,070	17,390	15,700	14,020	12,340	10,650	9,480	8,470	7,460	6,450
226,501 ~ 227,000	22,540	20,850	19,170	17,490	15,800	14,120	12,440	10,750	9,540	8,530	7,520	6,510
227,001 ~ 227,500	22,640	20,950	19,270	17,590	15,900	14,220	12,540	10,850	9,600	8,590	7,580	6,570
227,501 ~ 228,000	22,740	21,050	19,370	17,690	16,000	14,320	12,640	10,950	9,660	8,650	7,640	6,630
228,001 ~ 228,500	22,840	21,150	19,470	17,790	16,100	14,420	12,740	11,050	9,720	8,710	7,700	6,690
228,501 ~ 229,000	22,940	21,250	19,570	17,890	16,200	14,520	12,840	11,150	9,780	8,770	7,760	6,750
229,001 ~ 229,500	23,040	21,350	19,670	17,990	16,300	14,620	12,940	11,250	9,840	8,830	7,820	6,810
229,501 ~ 230,000	23,140	21,450	19,770	18,090	16,400	14,720	13,040	11,350	9,900	8,890	7,880	6,870
230,001 ~ 230,500	23,240	21,550	19,870	18,190	16,500	14,820	13,140	11,450	9,960	8,950	7,940	6,930
230,501 ~ 231,000	23,340	21,650	19,970	18,290	16,600	14,920	13,240	11,550	10,020	9,010	8,000	6,990
231,001 ~ 231,500	23,440	21,750	20,070	18,390	16,700	15,020	13,340	11,650	10,080	9,070	8,060	7,050
231,501 ~ 232,000	23,540	21,850	20,170	18,490	16,800	15,120	13,440	11,750	10,140	9,130	8,120	7,110
232,001 ~ 232,500	23,640	21,950	20,270	18,590	16,900	15,220	13,540	11,850	10,200	9,190	8,180	7,170
232,501 ~ 233,000	23,740	22,050	20,370	18,690	17,000	15,320	13,640	11,950	10,270	9,250	8,240	7,230
233,001 ~ 233,500	23,840	22,150	20,470	18,790	17,100	15,420	13,740	12,050	10,370	9,310	8,300	7,290
233,501 ~ 234,000	23,940	22,250	20,570	18,890	17,200	15,520	13,840	12,150	10,470	9,370	8,360	7,350
234,001 ~ 234,500	24,040	22,350	20,670	18,990	17,300	15,620	13,940	12,250	10,570	9,430	8,420	7,410
234,501 ~ 235,000	24,140	22,450	20,770	19,090	17,400	15,720	14,040	12,350	10,670	9,490	8,480	7,470
235,001 ~ 235,500	24,240	22,550	20,870	19,190	17,500	15,820	14,140	12,450	10,770	9,550	8,540	7,530
235,501 ~ 236,000	24,340	22,650	20,970	19,290	17,600	15,920	14,240	12,550	10,870	9,610	8,600	7,590
236,001 ~ 236,500	24,440	22,750	21,070	19,390	17,700	16,020	14,340	12,650	10,970	9,670	8,660	7,650
236,501 ~ 237,000	24,540	22,850	21,170	19,490	17,800	16,120	14,440	12,750	11,070	9,730	8,720	7,710
237,001 ~ 237,500	24,640	22,950	21,270	19,590	17,900	16,220	14,540	12,850	11,170	9,790	8,780	7,770
237,501 ~ 238,000	24,740	23,050	21,370	19,690	18,000	16,320	14,640	12,950	11,270	9,850	8,840	7,830
238,001 ~ 238,500	24,840	23,150	21,470	19,790	18,100	16,420	14,740	13,050	11,370	9,910	8,900	7,890
238,501 ~ 239,000	24,940	23,250	21,570	19,890	18,200	16,520	14,840	13,150	11,470	9,970	8,960	7,950
239,001 ~ 239,500	25,040	23,350	21,670	19,990	18,300	16,620	14,940	13,250	11,570	10,030	9,020	8,010
239,501 ~ 240,000	25,140	23,450	21,770	20,090	18,400	16,720	15,040	13,350	11,670	10,090	9,080	8,070
240,001 ~ 240,500	25,240	23,550	21,870	20,190	18,500	16,820	15,140	13,450	11,770	10,150	9,140	8,130
240,501 ~ 241,000	25,340	23,650	21,970	20,290	18,600	16,920	15,240	13,550	11,870	10,210	9,200	8,190
241,001 ~ 241,500	25,440	23,750	22,070	20,390	18,700	17,020	15,340	13,650	11,970	10,290	9,260	8,250
241,501 ~ 242,000	25,540	23,850	22,170	20,490	18,800	17,120	15,440	13,750	12,070	10,390	9,320	8,310
242,001 ~ 242,500	25,640	23,950	22,270	20,590	18,900	17,220	15,540	13,850	12,170	10,490	9,380	8,370
242,501 ~ 243,000	25,740	24,050	22,370	20,690	19,000	17,320	15,640	13,950	12,270	10,590	9,440	8,430
243,001 ~ 243,500	25,840	24,150	22,470	20,790	19,100	17,420	15,740	14,050	12,370	10,690	9,500	8,490
243,501 ~ 244,000	25,940	24,250	22,570	20,890	19,200	17,520	15,840	14,150	12,470	10,790	9,560	8,550
244,001 ~ 244,500	26,040	24,350	22,670	20,990	19,300	17,620	15,940	14,250	12,570	10,890	9,620	8,610
244,501 ~ 245,000	26,140	24,450	22,770	21,090	19,400	17,720	16,040	14,350	12,670	10,990	9,680	8,670
245,001 ~ 245,500	26,240	24,550	22,870	21,190	19,500	17,820	16,140	14,450	12,770	11,090	9,740	8,730
245,501 ~ 246,000	26,340	24,650	22,970	21,290	19,600	17,920	16,240	14,550	12,870	11,190	9,800	8,790
246,001 ~ 246,500	26,440	24,750	23,070	21,390	19,700	18,020	16,340	14,650	12,970	11,290	9,860	8,850
246,501 ~ 247,000	26,540	24,850	23,170	21,490	19,800	18,120	16,440	14,750	13,070	11,390	9,920	8,910
247,001 ~ 247,500	26,640	24,950	23,270	21,590	19,900	18,220	16,540	14,850	13,170	11,490	9,980	8,970
247,501 ~ 248,000	26,740	25,050	23,370	21,690	20,000	18,320	16,640	14,950	13,270	11,590	10,040	9,030
248,001 ~ 248,500	26,840	25,150	23,470	21,790	20,100	18,420	16,740	15,050	13,370	11,690	10,100	9,090
248,501 ~ 249,000	26,940	25,250	23,570	21,890	20,200	18,520	16,840	15,150	13,470	11,790	10,160	9,150
249,001 ~ 249,500	27,040	25,350	23,670	21,990	20,300	18,620	16,940	15,250	13,570	11,890	10,220	9,210
249,501 ~ 250,000	27,140	25,450	23,770	22,090	20,400	18,720	17,040	15,350	13,670	11,990	10,300	9,270

薪資所得超過 250,001 元請看這裡：薪資所得扣繳稅額表

有哪些薪資項目免稅呢？

大部分的薪資項目都會出現在扣繳憑單上，成為繳稅的依據，不過也有少部分的薪資是免稅的！我們就來看幾個免課徵綜所稅的例子吧：

差旅費、日支費及加班費：當員工為雇主執行職務而領取的差旅費、日支費及加班費，只要未超過規定標準就可以不列入薪資所得。其中加班費 46 小時內免稅，合法例假加班也都免稅，而且不用計入 46 小時內計算。
自提勞工退休金：依勞工退休金條例第 14 條定，自願提繳之退休金或年金保險費，合計在每月工資 6% 以內，就不用計入提繳年度薪資所得課稅，但不得申報列舉扣除額或特別扣除額。
伙食費：伙食費每月 3,000 元，屬於工資但也是免稅項目，雇主就可以可藉此幫員工減稅、照顧員工啦～（延伸閱讀：伙食津貼算薪資嗎？關於伙食津貼十大不可不知）

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所得稅扣繳憑單其實很重要？

過去所得稅法第 88 條規範了許多扣繳相關的規定，既然公司「依法」提前扣繳所得稅，除了要在線上申報的時候彙報稽徵機關查核外，也需要印出扣繳憑單讓員工們知道這筆每個月從薪水中不見的錢錢到底去哪了。

現在因應無紙化數位時代，所得稅法已修正為「原則免填發，例外予以填發」，而憑單填發單位，也就是公司，可以用電子方式提供扣繳憑單給員工。

（延伸閱讀：扣繳憑單是重點！報稅月雇主人資要注意，別以為線上申報完就沒事）

千別漏報、低報員工薪資所得哦！（攝影師：**Joël Super**，連結：**Pexels**）

公司如果漏報、低報薪資所得有什麼罰則嗎？

因為公司發給員工的薪水屬於「營業成本」或「營業費用」的一種，而且是公司當年度所得額的減項。如果申報薪資越少（漏報或是低報員工薪資），相對的需要繳納的營利事業所得稅就會越多。

所以公司低報薪資並不會涉及逃漏稅，不過公司還是會因扣繳不實而遭處罰鍰。

算薪水不違法就靠 Swingvy 人資軟體！

你還在套超復古的 Excel 公式，一個一個項目拉出員工薪水！？其實，你可以有更現代化、更快速的選擇！Swingvy 是一個專為中小型企業打造的「雲端人資系統」，透過簡單的設計、實用的功能，每人、每月訂閱制的服務，輕鬆幫你解決頭大的人事處理時間！👍👍

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2026 薪資所得扣繳稅額表看這裡！4 個代扣所得稅注意事項大整理

Winnie Lu

為什麼需要幫員工代扣所得稅？

薪資所得扣繳稅額程序是什麼？薪資扣繳辦法這邊！

2026 年薪資所得扣繳稅額表

薪資所得 90,501 元 - 150,000 元需扣繳稅額

薪資所得 150,001 元 - 200,000 元需扣繳稅額

薪資所得 200,001 元 - 250,000 元需扣繳稅額

有哪些薪資項目免稅呢？

所得稅扣繳憑單其實很重要？

公司如果漏報、低報薪資所得有什麼罰則嗎？

算薪水不違法就靠 Swingvy 人資軟體！

一次搞懂薪資計算所有眉角

繼續閱讀

人事薪資系統 vs 薪資外包怎麼選？各種薪資管理方式優缺點推薦一次看！

扣繳憑單一定要印給員工嗎？報稅月雇主人資要注意的重點大整理（附扣繳憑單下載教學）

薪資單明細要怎麼列？薪資所得稅、病假、勞健保退...等薪資減項一次看！

超過 11,000 位 HR 都在訂閱，就是要讓你第一時間收到人資工具懶人包！

No fuss, simply works.
‍
‍Swingvy 致力提供「新創」與「中小型企業」好看又好用的雲端人資系統，幫助各位利用少少的時間，輕鬆管理員工出勤、薪資與請款！

2026 薪資所得扣繳稅額表看這裡！4 個代扣所得稅注意事項大整理

Winnie Lu

為什麼需要幫員工代扣所得稅？

薪資所得扣繳稅額程序是什麼？薪資扣繳辦法這邊！

2026 年薪資所得扣繳稅額表

薪資所得 90,501 元 - 150,000 元需扣繳稅額

薪資所得 150,001 元 - 200,000 元需扣繳稅額

薪資所得 200,001 元 - 250,000 元需扣繳稅額

有哪些薪資項目免稅呢？

所得稅扣繳憑單其實很重要？

公司如果漏報、低報薪資所得有什麼罰則嗎？

算薪水不違法就靠 Swingvy 人資軟體！

一次搞懂薪資計算所有眉角

繼續閱讀

人事薪資系統 vs 薪資外包怎麼選？各種薪資管理方式優缺點推薦一次看！

扣繳憑單一定要印給員工嗎？報稅月雇主人資要注意的重點大整理（附扣繳憑單下載教學）

薪資單明細要怎麼列？薪資所得稅、病假、勞健保退...等薪資減項一次看！

捕捉人資新鮮事

超過 11,000 位 HR 都在訂閱，就是要讓你第一時間收到人資工具懶人包！

No fuss, simply works.‍‍Swingvy 致力提供「新創」與「中小型企業」好看又好用的雲端人資系統，幫助各位利用少少的時間，輕鬆管理員工出勤、薪資與請款！

No fuss, simply works.
‍
‍Swingvy 致力提供「新創」與「中小型企業」好看又好用的雲端人資系統，幫助各位利用少少的時間，輕鬆管理員工出勤、薪資與請款！